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Versions of s. 248(1), definition “dividend rental arrangement”, para (b)(ii)(B)

I-3.3 — Income Tax Act · 4 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2018-06-21 to present available View Source
    that, if paid, would be deemed by subsection 260(5.1) to have been received by that other person or partnership, as the case may be, as a taxable dividend,
    Full text

    that, if paid, would be deemed by subsection 260(5.1) to have been received by that other person or partnership, as the case may be, as a taxable dividend,

  2. 2017-05-01 to 2018-06-21 View Source
    that, if paid, would be deemed by subsection 260(5.1) to have been received by that other person or partnership, as the case may be, as a taxable dividend; (mécanisme de transfert de dividendes)dividend,
    Full text

    that, if paid, would be deemed by subsection 260(5.1) to have been received by that other person or partnership, as the case may be, as a taxable dividend,

  3. 2016-06-22 to 2017-05-01 View Source
    that, if paid, would be deemed by subsection 260(5.1) to have been received by that other person or partnership, as the case may be, as a taxable dividend; (mécanisme de transfert de dividendes)
    Full text

    that, if paid, would be deemed by subsection 260(5.1) to have been received by that other person or partnership, as the case may be, as a taxable dividend; (mécanisme de transfert de dividendes)

  4. 2013-06-26 to 2016-06-22 View Source

    that, if paid, would be deemed by subsection 260(5.1) to have been received by that other person or partnership, as the case may be, as a taxable dividend;